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- Title
BİLGİSAYAR DESTEKLİ DENETİM ARAÇ VE TEKNİKLERİNİN UYGULANMASI.
- Authors
HAZAR, Üyesi Hülya BOYDAŞ
- Abstract
Computer aided audit tools and techniques are digital audit methods which are used for analyzing data in the computer environment. In this article, fundamental computer aided audit tools and techniques are explained with examples, and audit models for various business processes which use these techniques are developed. Digital auditing models are complex applications which have many steps executed in succession. It is imperative that various audit techniques are used together in the same model, or even in the same step. This complicates the audit model in practice. The aim of this study is to clarify the use of these digital audit techniques, which are relatively new to the auditors. In this study, it is shown how to audit corporate data in the digital environment. The use of computer aided audit tools and techniques during the implementation of audit tests are clarified.
- Subjects
COMPUTERIZED auditing; AUDITORS; AUDITING; COMPUTERS
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 156, p117
- ISSN
1303-5444
- Publication type
Article